Maldives: Developing the Revenue Administration Management Information System

Sovereign Project | 44414-012

Summary

The TA will (i) develop and install a web-based automated RAMIS; (ii) deliver training programs for tax officials and a public awareness program for taxpayers; and (iii) conduct a study on revenue policies and the regulatory framework for expanding the revenue base and streamlining revenue administration.

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Project Name Developing the Revenue Administration Management Information System
Project Number 44414-012
Country Maldives
Project Status Closed
Project Type / Modality of Assistance Technical Assistance
Source of Funding / Amount
TA 7946-MLD: Developing the Revenue Administration Management Information System
Technical Assistance Special Fund US$ 500,000.00
TA 7946-MLD: Developing the Revenue Administration Management Information System (Supplementary)
Technical Assistance Special Fund US$ 225,000.00
Strategic Agendas Inclusive economic growth
Drivers of Change Governance and capacity development
Sector / Subsector Public sector management - Economic affairs management - Public administration - Public expenditure and fiscal management
Gender Equity and Mainstreaming No gender elements
Description The TA will (i) develop and install a web-based automated RAMIS; (ii) deliver training programs for tax officials and a public awareness program for taxpayers; and (iii) conduct a study on revenue policies and the regulatory framework for expanding the revenue base and streamlining revenue administration.
Project Rationale and Linkage to Country/Regional Strategy Given the country's narrow tax base, small domestic financial market, and rising public debt, the pressure on the government to tackle the deficit is mounting. This TA buids on the qoek of the tax component of the ERP TA grant. The ERP TA grant sought to strengthen the administration of taxes and provide capacity development to improve reform strategies, assist in organizational restructuring, and develop operations manuals for MIRA.
Impact Enhanced fiscal space for the government to implement its National Development Plan
Project Outcome
Description of Outcome Greater tax compliance and efficient tax administration
Progress Toward Outcome
Implementation Progress
Description of Project Outputs

1. Establishment and activation of RAMIS

2. Enhanced training programs on RAMIS and public awareness program

3. Newly developed revenue policies and regulatory framework

4. Project implemented on time and within budget

Status of Implementation Progress (Outputs, Activities, and Issues)

New taxes incorporated in the SAP TRM system, from loading of production data frm legacy system into production environment, transporting object to production, and achievement of go-live phase:

- General goods and services tax (Tourism related) August 2013

- Tourism land rent January 2014

- Agriculture lease rent January 2014

- Vehicle fee January 2014

- Company fee January 2014

-A structural and functional review of the Audit and Assessment Section, renamed to Audit and Investigations sections resulted in a move from teams specializing on a single revenue stream to multi-disciplinary teams

-Case management system developed

-A new Business Profit Tax audit manual delivered

-Completed workshops to train Audit and Investigations staff on tax audit techniques, implementing audit strategies for desk and field audits

-Completed trainings and public awareness programs

Geographical Location Maldives
Summary of Environmental and Social Aspects
Environmental Aspects
Involuntary Resettlement
Indigenous Peoples
Stakeholder Communication, Participation, and Consultation
During Project Design Consultation with he Government officials and Maldives National Chamber of Commercial and Industry.
During Project Implementation

Work by the three consultants provided under the TA, i.e. (i) tax audit and project management, (ii) tax information and communication technology, and (iii) tax policy and adminstration are currently ongoing.

Development of regulatory framework - TAX Administration Regulation and new Tax Administration Act drafted, regular seminars have been held

Goods and Services Tax (GST) implementation - addressed on a daily basis as issues ariese, SAP blueprint reviewed, user testing and pilot testing for tourism sector inetegration from initial GS systems have commenced

Business Profit Tax implementation - review of Coporate Profit Tax and Personal Income Tax have been undertaken with representations made to Parliamentary Economic Committee, BPT workshops/ training undertaken with MIRA staff, the judiciary and taxpayers, full BPT audit manual developed

Enhancement of trianing - preliminary discussions held wit Commisioner General on establishing a training institute, selection criteria for tax agents completed

Development of benchmark model tax treaty - first draft completed and presnted to MIRA Board of Directors

Business Opportunities
Consulting Services A consulting firm and 3 individual consultants will be recruited using a combination of quality cost based selection and individual selection methods.
Responsible ADB Officer Cigdem Akin
Responsible ADB Department South Asia Department
Responsible ADB Division Public Management, Financial Sector and Trade Division, SARD
Executing Agencies
Ministry of Finance and TreasuryAmeenee Magu
Male'
Republic of the Maldives
Timetable
Concept Clearance 29 Apr 2010
Fact Finding 11 Jul 2011 to 19 Jul 2011
MRM -
Approval 05 Dec 2011
Last Review Mission -
PDS Creation Date 18 Nov 2010
Last PDS Update 29 Sep 2014

TA 7946-MLD

Milestones
Approval Signing Date Effectivity Date Closing
Original Revised Actual
05 Dec 2011 19 Jan 2012 19 Jan 2012 31 Mar 2014 30 Sep 2014 -
Financing Plan/TA Utilization Cumulative Disbursements
ADB Cofinancing Counterpart Total Date Amount
Gov Beneficiaries Project Sponsor Others
725,000.00 0.00 0.00 0.00 0.00 0.00 725,000.00 05 Dec 2011 724,362.89

Safeguard Documents

See also: Safeguards

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Evaluation Documents

See also: Independent Evaluation

No documents found.


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